Subject: It is a brief statement mentioning the reason for writing the letter. It should be clear, eye catchy, short, simple, and easily understandable. The Greeting: It contains the words to greet the recipient. It is also known as the salutation. The type of salutation depends upon the relationship with the recipient. It generally includes words like Dear, Respected, or just Sir/Madam. A comma (,) usually follow the salutation. The Body Paragraphs: This is the main part of the letter. It contains the actual message of the sender. The main body of the mail must be clear and simple to understand. A body of the letter is basically divided into three main categories.
Letter Paragraphs: Professional letter paragraphs should be relatively concise. The first paragraph may include a brief friendly opening and a concise explanation of your reason for writing. The second paragraph (and any subsequent paragraphs) should expand upon your reason for writing. The final paragraph should restate your reason for writing and, if applicable, state your plan of action (or request some type of action be taken by the reader).